What counts as first four years of college+Book Fees?

[Censingroom99]

Good afternoon, I am filing my Tax return and I am wondering what counts as four years of college for the American Opportunity Credit? I had completed 92 college credits before earning my Associates' at my community college due to personal reasons. Out of those 92 credits 66 were accepted and transferred for my current bachelor's program at my university. As of right now I have 24 credits left (this current semester and my last). Since I am currently an Undergraduate Senior have I technically completed first four years of not?

Also my University (UH) has a a program where students can pay a flat fee for undergraduate required course materials. (https://uh.edu/af-auxiliary-services/ctap/ctap-flat-fee-faqs/#:~:text=Undergraduate%20students%20wil....) I have paid this fee for my Spring, Summer, and Fall semester. Would I add this on to my Mandatory Book Fees?

Thank you

Nestor Flores

[Censingroom99]

Should also mention that CTAP books fees are not included in my 1098-T form

[MindyB · Accepted solution]

You can consider yourself to have not completed four years of college, since you have not yet attained an undergraduate college degree, but the American Opportunity Tax Credit may not be taken more than four times, no matter how long it takes to complete your degree.  After that, you may qualify for the Lifetime Learning Credit.  See: Instructions for Form 8863 (PDF); What education tax credits are available?

Yes, the cost of required materials paid in a flat fee can be added to your book fees.

[Hal_Al]

Yes, you can add the  CTAP books fees to your box 1 (1098-T) as qualified expenses for the AOTC.